This signifies the goods and truths of the natural in man. (Arcana Coelestia 7921)

4938. The ones who in the Grand Man correspond to the feet, soles, and heels are those who are natural, which is why in the Word natural things are meant by 'the feet', 2162, 3147, 3761, 3986, 4280. By 'the soles' lower natural things are meant, and by 'the heels' lowest natural, 259. In the Grand Man celestial things constitute the head, spiritual ones the body, and natural ones the feet; they exist in this consecutive order. In addition, celestial things, which are the highest, are ringed about by spiritual ones, which are in the middle; and spiritual things are ringed about by natural, which are lowest ones.